FORMS: 9.3 TECHNICAL ADVICE:  REQUIREMENT FOR
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This form is useful during an IRS tax examination or audit. It establishes the legal basis for the definition of Technical Advice.


Technical Advice

"‘[T]echnical advice’ means advice or guidance as to the interpretation and proper application of internal revenue laws, related statutes, and regulations, to a specific set of facts, furnished by the National Office upon request of a district office in connection with the examination of a taxpayer's return or consideration of a taxpayer's return claim for refund or credit." [26 CFR 601.105(b)(5)(i)(a)]

"A technical advice memorandum represents an expression of the views of the Service as to the application of law, regulations, and precedents to the facts of a specific case, and is issued primarily as a means of assisting district officials in the examination and closing of the case involved." [26 CFR 601.105 (b)(5)(viii)(a)]

"The Assistant Commissioner (Technical), acting under a delegation of authority from the Commissioner of Internal Revenue, is exclusively responsible for providing technical advice in any issue involving the establishment of basic principles and rules for the uniform interpretation and application of tax laws [other than ATF taxes]. This authority has been largely redelegated to subordinate officials." [26 CFR 601.105(b)(5)(i)(d)]

"[W]hile the case is under the jurisdiction of the district director, a taxpayer or his/her representative may request that an issue be referred to the National Office for technical advice on the grounds that... the issue is so unusual or complex as to warrant consideration by the National Office... [T]axpayers are encouraged to make written requests setting forth the facts, law, and argument with respect to the issue, and reason for requesting National Office advice..." [26 CFR 601.105(b)(5)(iii)]

"If the taxpayer initiates the action to request advice, and his statement of the facts and point or points at issue are not wholly acceptable to the district officials, the taxpayer will be advised in writing as to the areas of disagreement... If agreement cannot be reached, both the statements of the taxpayer and the district official will be forwarded to the National Office." [26 CFR 601.105(b)(5)(iii)(d)]